1997 (7) TMI 135 - SC - Central Excise

Summary

The dispute was about the classification of goods between March 1, 1975, and December 2, 1975. The goods were classified under Tariff Item No. 26A. The classification list dated 26-2-1976 was approved based on a Trade Notice. The Supreme Court allowed the appeals and set aside the Tribunal's orders as the Department failed to provide any material to support its view.